{
  "url": "https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2006/introduction",
  "json_url": "https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2006/introduction.json",
  "legislation": "ukdsi/2006/0110754832",
  "legislation_title": "The Tax and Civil Partnership Regulations 2006",
  "legislation_url": "https://openlegislation.uk/draft-tax-and-civil-partnership-regulations-2006",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Draft Regulations laid before the House of Commons under section 103(5) of the Finance Act 2005 for approval by resolution of that House.\nincome tax\nMade\nComing into force\nA draft of these Regulations was laid before the House of Commons in accordance with section 103(5) of the Finance Act 2005 and approved by a resolution of that House.\nAccordingly, the Treasury make the following Regulations in exercise of the power conferred by section 103(1) of the Finance Act 2005.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2005 c.7."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2006/0110754832/introduction",
    "retrieved_at": "2026-10-30T15:20:33.262223+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}